EIN: 952248462
UEI: QCH6N3NZ3RL5
Audited by: GELMAN, ROSENBERG & FREEDMAN
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 15, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 15, 2026 (47 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
FAC accepted this audit on April 13, 2023 — management decision was due October 13, 2023.
FAC accepted this audit on April 14, 2022 — management decision was due October 14, 2022.
FAC accepted this audit on April 3, 2021 — management decision was due October 3, 2021.
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
FINDING 2019-001 ? Allowable Costs/Cost Principles: Significant Deficiency in Internal Control. See Schedule of Findings and Questioned Costs for chart/table. Criteria ? 2 CFR section 200.303(a) The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context ? During our audit of payroll costs, we identified one employee in Tanzania out of a total of 25 tested which was paid $135 in excess of their salary during the period selected. Project Concern International (PCI) further investigated the matter and determined a total of 9 employees were overpaid during the year ended September 30, 2019. Cause ? PCI?s payroll in Tanzania is manually processed. The 9 employees identified had received a one-time retroactive payment due to a salary adjustment during the year, however in several subsequent payroll periods, the retroactive adjustment was not removed from the employee pay calculation. Controls in place did not identify the errors. Effect ? Employees paid through the Tanzania payroll process may not be paid the correct amount. Repeat Finding ? This is not a repeat finding. Recommendation ? We recommend PCI implement an automated system based process of calculating and processing payroll in Tanzania. If PCI determines that it is not feasible to implement, we recommend revising the process to ensure one-time payments are separately identified and that reviews of payroll include comparison to source documents on a sample basis. Views of Responsible Officials and Planned Corrective Actions ? Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. The overpayments have been removed from the program. Management will work with the Tanzania office to enhance its review procedures related to each payroll including allowing for more time for adequate reviews. One time payments such as retroactive payments will be separately identified to facilitate the review process.
Show full finding ▾Hide full finding ▴FINDING 2019-001 ? Allowable Costs/Cost Principles: Significant Deficiency in Internal Control. See Schedule of Findings and Questioned Costs for chart/table. Criteria ? 2 CFR section 200.303(a) The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context ? During our audit of payroll costs, we identified one employee in Tanzania out of a total of 25 tested which was paid $135 in excess of their salary during the period selected. Project Concern International (PCI) further investigated the matter and determined a total of 9 employees were overpaid during the year ended September 30, 2019. Cause ? PCI?s payroll in Tanzania is manually processed. The 9 employees identified had received a one-time retroactive payment due to a salary adjustment during the year, however in several subsequent payroll periods, the retroactive adjustment was not removed from the employee pay calculation. Controls in place did not identify the errors. Effect ? Employees paid through the Tanzania payroll process may not be paid the correct amount. Repeat Finding ? This is not a repeat finding. Recommendation ? We recommend PCI implement an automated system based process of calculating and processing payroll in Tanzania. If PCI determines that it is not feasible to implement, we recommend revising the process to ensure one-time payments are separately identified and that reviews of payroll include comparison to source documents on a sample basis. Views of Responsible Officials and Planned Corrective Actions ? Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. The overpayments have been removed from the program. Management will work with the Tanzania office to enhance its review procedures related to each payroll including allowing for more time for adequate reviews. One time payments such as retroactive payments will be separately identified to facilitate the review process.
February 28, 2020 Corrective Action Plan for Project Concern International. Audit finding 2019-001 Audit finding: Allowable Costs/Cost Principles: Significant Deficiency in Internal Control See Corrective Action Plan for chart/table Criteria ? 2 CFR section 200.303(a) The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context ? During our audit of payroll costs, we identified one employee in Tanzania out of a total of 25 tested which was paid $135 in excess of their salary during the period selected. Project Concern International (PCI) further investigated the matter and determined a total of 9 employees were overpaid during the year ended September 30, 2019. Cause ? PCI?s payroll in Tanzania is manually processed. The 9 employees identified had received a one-time retroactive payment due to a salary adjustment during the year, however in several subsequent payroll periods, the retroactive adjustment was not removed from the employee pay calculation. Controls in place did not identify the errors. Effect ? Employees paid through the Tanzania payroll process may not be paid the correct amount. Repeat Finding ? This is not a repeat finding. Recommendation ? We recommend PCI implement an automated system-based process of calculating and processing payroll in Tanzania. If PCI determines that it is not feasible to implement, we recommend revising the process to ensure one-time payments are separately identified and that reviews of payroll include comparison to source documents on a sample basis. Corrective action plan: Management is committed to having a strong internal control structure that supports compliance with both internal and external policies and procedures. The overpayments have been removed from the program. Management will work with the Tanzania office to enhance its review procedures related to each payroll. Enhancements that will be implemented by April 2020 to facilitate the payroll process include the following: - Develop and implement monthly payroll schedule, using shared calendars to share the schedule with staff involved in preparation, review and approval of payroll; - Adjust payroll sheet (excel) to include an additional column to clearly identify, one-time payments, including retroactive payments; - Standard Operating Procedures: Review and update the documented process of preparing, reviewing and approving payroll, clarifying roles and timelines for the payroll preparation. PCI Tanzania continues to work with the IT vendor to customize the payroll and timesheet modules on the Human Resource Management System that is being developed. Piloting of modules is scheduled for April 2020. PCI Tanzania will determine the timeline for full implementation of the HRMS payroll module once the pilot phase has been completed. Contact information for responsible individual: Nikolos Oakley Chief Financial Officer PCI 5151 Murphy Canyon Road, Suite 320 San Diego, CA 92123 ph: (858) 279-9690 x 304 fax: (858) 694-0294 skype: Nikolos.oakley www.PCIGlobal.org
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 2017.
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